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2017 (11) TMI 1845

..... ITO [2017 (10) TMI 1472 - ITAT BANGALORE] wherein the author of this order was the co-author, after relying upon the judgment of the jurisdictional High Court in the matter of CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd . [2009 (9) TMI 526 - KARNATAKA HIGH COURT] and distinguishing the later judgment of the jurisdictional High Court in WIPRO Ltd. vs. DCIT [2015 (10) TMI 826 - KARNATAKA HIGH COURT] has held as In view of the provisions of Section 90 of the Act, agreements with foreign countries DTAA would override the provisions of the Act. In view of the said finding, it is clear that there is obligation on the part of the respondents to deduct tax at source under Section 195 of the Act. Further, it is stated that obligation to deduct TD .....

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..... hheld on payments for purchase of software. Further aggrieved the assessee is in appeal before us on the grounds mentioned herein above. 04. It was submitted by the ld. AR of the assessee that learned CIT (A) has followed the judgment of Hon'ble Karnataka High Court rendered in the case of CIT vs. Samsung Electronics Co. Ltd. as reported in 245 CTR 481. He submitted that by a later judgment of Hon'ble Karnataka High Court rendered in the case of WIPRO Ltd. vs. DCIT as reported in 382 ITR 179, similar issue was decided in favour of the assessee by following the earlier judgment of the same High Court rendered in the case of the same assessee in ITA 507 of 2002 ITA No. 1388/Bang/2013 on 25.08.2010 and it was held that no disallowance .....

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..... rendered in the case of CIT vs. Samsung Electronics Co. Ltd. (Supra) should be followed. 05. The Ld. DR supported the orders of the lower authorities. 06. We have heard the rival submissions and perused the material on record. We find that the coordinate bench in the matter of Intertec Software Pvt. Ltd., vs ITO, dt.13.10.2017, wherein the author of this order was the co-author, after relying upon the judgment of the jurisdictional High Court in the matter of CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd [(2011) 203 Taxman 477] and distinguishing the later judgment of the jurisdictional High Court in WIPRO Ltd. vs. DCIT as reported in 382 ITR 179, has held as under : 4. We have considered the rival submissions. First, we examine the applic .....

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..... as per this judgment of Hon'ble Karnataka High Court, the decision is not on this aspect that it is Royalty or not and therefore, this judgment is not relevant in the present case. 6. Now, we examine the applicability of the second judgment of Hon'ble Karnataka High Court rendered in the case of WIPRO Ltd. vs. DCIT (Supra) rendered on 25.03.2015. As per this judgment, in Para 171, it was held that in earlier judgment dated 25.08.2010, similar question was decided in favour of the assessee and against the revenue and therefore, in those appeals also, the issue was decided in favour of the assessee. We have already seen that the decision dated 25.08.2010 is not on this aspect that it is Royalty or not and therefore, this judgment is n .....

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